Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code
sections 6402 and 6404
state the conditions under which you may file a claim for refund and request for abatement of certain taxes, penalties, and
interest. Form 843 may be
used to file your claim. Section 6109 requires that you disclose your taxpayer identification number (TIN). Routine uses of
this information include
providing it to the Department of Justice for civil and criminal litigation and to cities, states, and the District of Columbia
for use in
administering their tax laws. We may also give this information to Federal and state agencies to enforce Federal nontax criminal
laws and to combat
terrorism. You are not required to claim a refund or request an abatement; however, if you choose to do so you are required
to provide the information
requested on this form. Failure to provide all of the requested information may delay or prevent processing your claim or
request; providing false or
fraudulent information may subject you to civil or criminal penalties.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by
section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is:
Recordkeeping |
26 min. |
Learning about the law or the form |
7 min. |
Preparing the form |
20 min. |
Copying, assembling, and sending the form to the IRS |
28 min. |
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from
you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send the form to
this address. Instead, see Where to file on this page.